退休养老,几乎是每个社会成员迟早都会面临的问题。建立养老保险制度对保障退休人员的基本生活、维护社会稳定、促进经济发展关系重大,它是建立社会主义市场经济体制不可缺少的一环。 养老保险制度包括诸多方面,其中最关键的是养老保险金的筹集方式,这是一个带有“两难”性质的问题。大家都希望养老金的发放水平高些,可是,要保证养老金达到高水平就要有足够的资金,资金从哪里来?无外乎是在职工作时(或在职职工)个人与企业交纳。但交纳水平高,个人、企业和社会都承受不了。现在,养老金的来源已成为一个世界性问题,连发达国家也都苦无良策。养老保险制度,特别是养老金的交费标准和支付标准,具有很强的“刚性”,一旦确定下来,就要长期执行、兑现。否 Retirement is an issue that sooner or later faces every member of society. Establishing an old-age insurance system is of great importance to ensuring the basic livelihood of retirees, maintaining social stability and promoting economic development. It is an indispensable part of establishing a socialist market economic system. The pension insurance system includes many aspects. The most crucial one is the way of raising pension insurance. This is a problem with a “dilemma” nature. Everyone hopes that the level of the payment of pensions will be higher. However, to ensure that pensions reach a high level, sufficient funds will be available and where will the funds come from? No less will be paid by individuals and enterprises when they are working (or serving). However, the high level of payment can not be sustained by individuals, enterprises and the society. Now that the source of pensions has become a worldwide issue, even the developed countries are also suffering from unpleasant policies. Endowment insurance system, especially the payment of pension standards and payment standards, with strong “rigidity”, once established, we must long-term implementation, cash. no